Sam Manuel has been employed on a full-time basis as an electrical engineer for the past three years. Prior to obtaining full-time employment, he was self-employed as an inventor of complex electronic components. During this period of self-employment, most of his projects produced little income, although several produced a significant amount of revenue. Because of the large expenditures necessary and the failure of the majority of the products to produce a profit, Sam was forced to seek full-time employment. After obtaining full-time employment, he continued to work long hours to perfect several of his inventions. He continued to enjoy relatively little success with most of his products, but certain projects were successfully marketed and generated a profit. For the past two years, Sams invention activity has generated a net loss. a. List as many possible tax research issues as you can to determine whether the losses may be deducted. b. After completing your list of tax research issues, list the keywords you might use to construct an online tax research query.